📰 𝗠𝗲𝗴𝗵𝗮𝗹𝗮𝘆𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔𝘁𝘁𝗮𝗰𝗵𝗺𝗲𝗻𝘁 𝗼𝗳 𝗔𝘀𝘀𝗲𝘁𝘀 𝗳𝗼𝗿 𝗚𝗦𝗧 𝗧𝗮𝘅 𝗢𝘄𝗲𝗱 𝗯𝘆 𝗣𝗮𝗿𝘁𝗻𝗲𝗿'𝘀 𝗣𝗿𝗼𝗽𝗿𝗶𝗲𝘁𝗼𝗿𝘀𝗵𝗶𝗽

📢 The court emphasized, “The writ court does not favor a laggard or someone who has slept over their perceived rights,” dismissing the petition due to a significant delay in filing.

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Amjok Auto Agencies vs. The Deputy Commissioner, CGST, Shillong Division-I • 𝗖𝗼𝘂𝗿𝘁: Meghalaya High Court • 𝗗𝗮𝘁𝗲: 20-Jul-2023

𝗜𝘀𝘀𝘂𝗲: Amjok Auto Agencies, a partnership firm, contested the attachment of its bank account by the GST department, arguing that the tax demand was against Bhalang Associates, a separate proprietorship owned by one of its partners. They claimed they had not received prior demand notices.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Meghalaya High Court declined to intervene, citing that Amjok Auto Agencies delayed action for 10 months following the attachment order. The court dismissed the writ, advising the firm to raise its case with the GST department directly to clarify its non-liability.

📜 This ruling reinforces the importance of timely legal action, especially in tax-related disputes, as delays in response can hinder relief under Article 226. Team GSTpanacea 7503031378